Tailgate seat



FIG. 1 is a perspective view of a tailgate seat showing my new design;

FIG. 2 is a rear view thereof;

FIG. 3 is a left side view thereof in a folded state;

FIG. 4 is a right side view thereof;

FIG. 5 is a top view thereof; and,

FIG. 6 is a bottom view thereof. 

The ornamental design for a tailgate seat, as shown and described. 